Heating element



FIG. 1 is a left side elevational view of a heating element of the invention, the right side elevational view being a mirror image of the left side elevational view;

FIG. 2 is a front elevational view thereof;

FIG. 3 is a perspective view thereof; and,

FIG. 4 is a top plan view thereof. 

The ornamental design for a heating element, as shown and described. 